The data gives the following data points \((x_1, x_2, y)\text{:}\)
\begin{equation*}
(1, 1, 180), (2,2, 260), (3,3,310), (4,3,350)\text{.}
\end{equation*}
Like in the previous example, each data point gives an equation:
\begin{alignat*}{2}
(1,1,180) \amp \rightarrow 180 = \beta_0 + \beta_1(1) + \beta_2(1) \amp \implies \beta_0 + \phantom{2}\beta_1 + \phantom{3}\beta_2 = 180\\
(2,2,260) \amp \rightarrow 260 = \beta_0 + \beta_1(2) + \beta_2(2) \amp \implies \beta_0 + 2\beta_1 + 2\beta_2 = 260\\
(3,3,310) \amp \rightarrow 310 = \beta_0 + \beta_1(3) + \beta_2(3) \amp \implies \beta_0 + 3\beta_1 + 3\beta_2 = 310\\
(4,3,350) \amp \rightarrow 350 = \beta_0 + \beta_1(4) + \beta_2(3) \amp \implies \beta_0 + 4\beta_1 + 3\beta_2 = 350
\end{alignat*}
It follows that the system of the form \(A\vec x = \vec b\) which would lead to an exact fitting of the curve is
\begin{equation*}
\begin{bmatrix} 1 \amp 1 \amp 1 \\ 1 \amp 2 \amp 2 \\ 1 \amp 3 \amp 3 \\ 1 \amp 4 \amp 3 \end{bmatrix} \begin{bmatrix} \beta_0 \\ \beta_1 \\ \beta_2 \end{bmatrix} = \begin{bmatrix} 180 \\ 260 \\ 310 \\ 350 \end{bmatrix}\text{.}
\end{equation*}
This system is not consistent (feel free to check). Therefore, we instead find the normal equations in order to find the least-squares solution. Note that
\begin{equation*}
A^TA = \begin{bmatrix} 1 \amp 1 \amp 1 \amp 1 \\ 1 \amp 2 \amp 3 \amp 4 \\ 1 \amp 2 \amp 3 \amp 3 \end{bmatrix}\begin{bmatrix} 1 \amp 1 \amp 1 \\ 1 \amp 2 \amp 2 \\ 1 \amp 3 \amp 3 \\ 1 \amp 4 \amp 3 \end{bmatrix} = \begin{bmatrix} 4 \amp 10 \amp 9 \\ 10 \amp 30 \amp 26 \\ 9 \amp 26 \amp 23 \end{bmatrix}
\end{equation*}
and
\begin{equation*}
A^T\vec b = \begin{bmatrix} 1 \amp 1 \amp 1 \amp 1 \\ 1 \amp 2 \amp 3 \amp 4 \\ 1 \amp 2 \amp 3 \amp 3 \end{bmatrix}\begin{bmatrix} 180 \\ 260 \\ 310 \\ 350 \end{bmatrix} = \begin{bmatrix} 1100 \\ 3030 \\ 2680 \end{bmatrix}\text{.}
\end{equation*}
Therefore, the system which leads to our least-squares solution is
\begin{equation*}
\begin{bmatrix} 4 \amp 10 \amp 9 \\ 10 \amp 30 \amp 26 \\ 9 \amp 26 \amp 23 \end{bmatrix}\begin{bmatrix} \beta_0 \\ \beta_1 \\ \beta_2 \end{bmatrix} = \begin{bmatrix} 1100 \\ 3030 \\ 2680 \end{bmatrix}\text{.}
\end{equation*}